LAM01000 - Introduction and long-term insurance business overview

This manual has yet to be updated for the interest restriction and changes to relief for carried forward losses introduced by Finance (No.2) Act 2017.

  1. LAM01010
    Introduction to this manual
  2. LAM01060
    Background and purpose
  3. LAM01070
    Types of life insurance products
  4. LAM01080
    Taxation of products
  5. LAM01090
    Life insurance regulation: Solvency II, PRA and FCA
  6. LAM01100
    Life company accounting: basic overview
  7. LAM01120
    Commercial background to the tax regime
  8. LAM01130
    Key concepts: a simplified overview: FA12/S55
  9. LAM01140
    Key concepts: tax definitions of business categories: FA12/S56-63
  10. LAM01150
    Key concepts: tax definitions of 바카라 사이트˜contract of insurance바카라 사이트™, 바카라 사이트˜contract of long-term insurance바카라 사이트™ and 바카라 사이트˜insurance company바카라 사이트™: FA12/S64-65
  11. LAM01160
    Key concepts: simplified example of the I-E calculation
  12. LAM01170
    Background to introduction of the FA12 life tax regime
  13. LAM01180
    Abbreviations